Screen Production Incentive Fund
On 1 July 2008, the New Zealand Government created the Screen Production Incentive Fund (the Fund). The Fund provides a grant (SPIF grant or the Grant) to eligible New Zealand feature film, television and other format screen productions deemed to have significant New Zealand content.
The purpose of the Fund is to:
- support increased production of medium and larger scale New Zealand cultural screen content, for the benefit of audiences;
- support the retention of New Zealand screen talent, stories and infrastructure by maintaining New Zealand’s international competitiveness; and
- incentivise the New Zealand screen production industry to develop closer market connections and private finance for larger screen productions.
The Fund provides:
- a Grant of 40% of the Qualifying New Zealand Production Expenditure (QNZPE) that an applicant has spent on an eligible feature film; or
- a Grant of 20% of the QNZPE that an applicant has spent on an eligible television or other format screen production.
The Fund applies to screen productions in the following formats: feature film; single episode programme; documentary; series of programmes and short form animation.
Minimum Thresholds and Value of Grant
| Format |
Minimum QNZPE (NZ$) |
SPIF Grant |
| Feature Film |
$2.5 million total |
40% of QNZPE |
| Single episode programme other than documentary |
$1 million total &
No less than $800,000 per commercial hour |
20% of QNZPE |
| Single episode programme, documentary |
$250,000 total |
20% of QNZPE |
| Series of programmes other than documentary |
$1 million total &
No less than $500,000 per commercial hour |
20% of QNZPE |
| Series of programmes, documentary |
No less than $250,000 per commercial hour |
20% of QNZPE |
Short form
animation |
$250,000 total &
No less than $1 million per commercial hour |
20% of QNZPE |
Maximum Grant payable per production is NZ$6 million for film and $3 million for television.
- The maximum amount eligible for QNZPE for any individual project is NZ$15 million. QNZPE is generally defined as the production expenditure incurred for, or attributable to goods and services provided in New Zealand or the use of land located in New Zealand.
- For official co-productions, Total Production Expenditure (as defined in the criteria), as opposed to QNZPE, will count towards meeting the minimum QNZPE thresholds. In some cases, production expenditure outside New Zealand qualifies as QNZPE. (Please read full criteria for eligibility.)
- The criteria apply from 1 July 2008. Productions that have started principal photography prior to 1 July are not eligible for the Grant. QNZPE can only include expenses incurred on or after 1 July, regardless of when any contractual obligation to undertake the expenditure was made. Receipt of government development funding will not affect eligibility for the Fund.
- Eligible feature film productions that receive production funding (or any other funding in relation to the production) through a New Zealand government agency (including for example NZFC, NZ On Air or Te Mangai Paho) will remain eligible to receive the Grant on their QNZPE.
- In order to qualify, feature films must have a confirmed commercial cinematic distribution agreement in New Zealand, evidenced by a bona fide legally binding deal memo or distribution agreement.
- Television and other screen productions that receive New Zealand government production funding will not be eligible for the Grant. If eligible, productions in these formats must also have a confirmed commercial distribution agreement on an appropriate platform, whereby access to the screen production is available in New Zealand. Examples include New Zealand television broadcast, commercial distribution on DVD in New Zealand or new media platform (such as online or mobile content) accessible to New Zealanders.
- For income tax purposes, the Grant will be given standard grant treatment. That is, the cost base of the screen production will be reduced by the amount of the Grant.
- Productions over NZ$15 million may be eligible for the Large Budget Screen Production Grant. Productions are not eligible to receive both a Screen Production Incentive Fund grant and the Large Budget Screen Production (LBSP) grant or Post, Digital, Visual Effects Production (PDV) grant.
For more information on the LBSP &/or PDV Grant, please visit the LBSPG page.
Assessment of Significant New Zealand Content
The Fund will be available only to productions which have been certified by the New Zealand Film Commission (NZFC) under Section 18 of the New Zealand Film Commission Act 1978 as New Zealand films (or other productions) having significant New Zealand content.
Guidance notes are available to help producers assess the significant New Zealand content in their screen production to ascertain if it may be eligible for a SPIF grant.
Projects seeking to access the Fund should contain identifiable New Zealand on screen elements (story, locations, character and culture), have strong New Zealand creative input (writer, director, producer) and high levels of New Zealand cast, crew and facilities.
To assist you with assessing the significant NZ content of your project, please read the Guidance Notes which are available in the Related Downloads.
Official Co-productions: Any film (including television and other format screen productions) certified by the New Zealand Film Commission as an 'official co-production' pursuant to one of New Zealand's bilateral film co-production agreements will be automatically considered as having 'significant New Zealand content' for the purposes of eligibility for the Fund.
For a list of co-production treaties, see the New Zealand Film Commission Website.
Grant Administration
The Grant is administered by the New Zealand Film Commission (NZFC). Further information is available on the SPIF page of their website.
An applicant may apply for provisional certification of eligibility for the Grant at any time prior to or during production. Provisional Certification can be for assessment of significant New Zealand content only, or significant New Zealand content and QNZPE certification (which include distribution requirements). Provisional Certification does not guarantee payment of the Grant and applicants must apply for Final Certification once the production is completed.
Should any elements of the production change after Provisional Certification has been issued (e.g. creative personnel, cast and locations), an applicant should contact the NZFC immediately to ascertain whether the production's ongoing eligibility for the Grant is affected.
The application for a Final Certificate must be submitted to the NZFC no later than 6 months after completion of the screen production.
Applicants must be either:
- a New Zealand resident company; or
- a foreign corporation operating with a fixed establishment in New Zealand for the purposes of lodging an income tax return (both when it lodges the application and when the Grant is paid).
Only one entity per screen production can be eligible for the Grant.
New Zealand television broadcasters may also be eligible to apply for the Grant, if the broadcaster is also the production company responsible for all activities involved in making the production in New Zealand.
Payment of the Grant will be dependent on the Inland Revenue Department verifying the tax information provided to the NZFC and the NZFC's Final Certification of the production. Provided that the application is complete and verified the NZFC will endeavour to provide payment within 3 months of application.
Application forms are available from:
Manager, Screen Production Incentive Fund
New Zealand Film Commission
PO Box 11 546
Wellington 6142
New Zealand
Ph +64 4 382 7680 Email spif@nzfilm.co.nz
